and gross income shall exclude any monetary benefits derived from a second household,
such as income of the absent parent’s current spouse;
(b) Subtract the following legally mandated deductions:
(i) Federal, state and local taxes. Contributions to the payment of taxes over and
beyond the actual liability for the taxable year shall not be considered a mandatory
deduction;
(ii) Social security contributions;
(iii) Retirement and disability contributions except any voluntary retirement and
disability contributions;
(c) If the absent parent is subject to an existing court order for another child or children,
subtract the amount of that court-ordered support;
(d) If the absent parent is also the parent of another child or other children residing with
him, then the court may subtract an amount that it deems appropriate to account for the
needs of said child or children;
(e) Compute the total annual amount of adjusted gross income based on paragraphs (a)
through (d), then divide this amount by twelve (12) to obtain the monthly amount of
adjusted gross income.
Upon conclusion of the calculation of paragraphs (a) through (e), multiply the monthly amount of
adjusted gross income by the appropriate percentage designated in subsection (1) to arrive at the
amount of the monthly child support award.
(4) In cases in which the adjusted gross income as defined in this section is more than One Hundred
Thousand Dollars ($100,000.00) or less than Ten Thousand Dollars ($10,000.00), the court shall
make a written finding in the record as to whether or not the application of the guidelines
established in this section is reasonable.
(5) The Department of Human Services shall review the appropriateness of these guidelines
beginning January 1, 1994, and every four (4) years thereafter and report its findings to the
Legislature no later than the first day of the regular legislative session of that year. The Legislature
shall thereafter amend these guidelines when it finds that amendment is necessary to ensure that
equitable support is being awarded in all cases involving the support of minor children.
(6) All orders involving support of minor children, as a matter of law, shall include reasonable
medical support. Notice to the obligated parent’s employer that medical support has been ordered
shall be on a form as prescribed by the Department of Human Services. In any case in which the
support of any child is involved, the court shall make the following findings either on the record
or in the judgment:
(a) The availability to all parties of health insurance coverage for the child(ren);
(b) The cost of health insurance coverage to all parties.